DCIT., CENTRAL CIRCLE-3(1), HYDERABAD vs. UNITED DEVELOPER, HYDERABAD

In the result, the cross-objections file d by the assessee firm in A

Bench: Us As A Cross-Objector. Since Common Issues Are Involved In The Captioned Appeals & Cross-Objections, Therefore, The Same Have Been Taken Up & Disposed Of By A Consolidated Order. We Shall First Take Up The Appeal Filed By The Revenue & The Cross- Objection Of The Assessee Firm For A.Y.2016-17 & The Order Therein Passed Shall Apply Mutatis Mutandis For The Purpose Of Disposing Of The Other Appeal & Cross-Objection.

condonation of the delay involved in filing the appeal. 20. As the assessee firm vide its cross objection has assailed the validity of the addition of Rs. 9.45 crores (supra) made by the AO on account of the alleged unaccounted sale consideration received by the assessee firm in cash, therefore, we deem it apposite to first deal with the said

INCOME TAX OFFICER, WARD-1, KADAPA vs. PRITHAM & PRATHIK HOSPITALS PRIVATE LIMITED , KADAPA

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 Income Tax Officer, Vs. M/S. Pritham & Prathik Ward – 1, Hospitals Pvt. Limited, Kadapa. Kadapa – 516002. Pan : Aahcp6013E. (Appellant) (Respondent) C.O.No.10/Hyd/2019 (In Ita 97/Hyd/2019) M/S. Pritham & Prathik Vs. Income Tax Officer, Hospitals Pvt. Limited, Ward – 1, Kadapa – 516002. Kadapa. Pan : Aahcp6013E. (Cross Objector / (Respondent) Appellant) Assessee By: Ms. S. Sandhya, Advocate. Revenue By: Ms. Swapna. Date Of Hearing: 24.11.2022 Date Of Pronouncement: 29.11.2022 Per Laliet Kumar, J.M. This Appeal By The Revenue & Cross-Objection By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals), Kurnool Dated 29.11.2018 For The Assessment Year 2014-15. 2. The Revenue Has Raised The Following Grounds :

condone the delay and admit the C.O., of the assessee for hearing. 5. First, we take up the appeal of Revenue i.e. ITA 97/Hyd/2019 for adjudication. 5.1. Though the assessee has raised six grounds but out of them, ground No.1 is general in nature, ground no. 2 is with respect to addition of Rs.64,10,599/- made

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

GAJULAPALLI SHOBAN BABU ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE , TIRUPATI

In the result, appeals filed by the assessee for the A

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.296, 297 & 298/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Gajulapalli Shoban Vs. Dy. C. I. T. Babu Central Circle 2(2) Hyderabad Tirupati Pan:Agfpg4314G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr सुनवाई की तारीख/Date Of Hearing: 23/09/2024 घोषणा की तारीख/Pronouncement: 08/11/2024 आदेश/Order

delay of 21 days in filing these appeals are hereby condoned and admitted for adjudication. 3. The assessee has more or less raised common grounds of appeal in all the three appeals. Therefore, for the sake of brevity, grounds of appeal filed for A.Y 2010-11 are hereby reproduced are as under: “1. The order of the learned

GAJULAPALLI SHOBAN BABU ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE , TIRUPATI

In the result, appeals filed by the assessee for the A

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.296, 297 & 298/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Gajulapalli Shoban Vs. Dy. C. I. T. Babu Central Circle 2(2) Hyderabad Tirupati Pan:Agfpg4314G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr सुनवाई की तारीख/Date Of Hearing: 23/09/2024 घोषणा की तारीख/Pronouncement: 08/11/2024 आदेश/Order

delay of 21 days in filing these appeals are hereby condoned and admitted for adjudication. 3. The assessee has more or less raised common grounds of appeal in all the three appeals. Therefore, for the sake of brevity, grounds of appeal filed for A.Y 2010-11 are hereby reproduced are as under: “1. The order of the learned

GAJULAPALLI SHOBAN BABU ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE , TIRUPATI

In the result, appeals filed by the assessee for the A

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.296, 297 & 298/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Gajulapalli Shoban Vs. Dy. C. I. T. Babu Central Circle 2(2) Hyderabad Tirupati Pan:Agfpg4314G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd.Afzal, Advocate राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr सुनवाई की तारीख/Date Of Hearing: 23/09/2024 घोषणा की तारीख/Pronouncement: 08/11/2024 आदेश/Order

delay of 21 days in filing these appeals are hereby condoned and admitted for adjudication. 3. The assessee has more or less raised common grounds of appeal in all the three appeals. Therefore, for the sake of brevity, grounds of appeal filed for A.Y 2010-11 are hereby reproduced are as under: “1. The order of the learned

ALLURI KRISHNA REDDY, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1, HYD, HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

delay is condoned therefore. 3. We make it clear that the file notings right from 05.10.2015 onwards indicate the assessee’s counsel name but nobody has represented him since 09.05.2018. These appeals had been fixed on 03.09.2021 wherein we had directed the department to serve the assessee afresh. The DCIT, Circle – 1(1), Hyderabad has filed his correspondence dated

ACIT, CENTRAL CIRCLE-1(1), HYD, HYDERABAD vs. ALLURI KRISHNA REDDY, HYD, HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

delay is condoned therefore. 3. We make it clear that the file notings right from 05.10.2015 onwards indicate the assessee’s counsel name but nobody has represented him since 09.05.2018. These appeals had been fixed on 03.09.2021 wherein we had directed the department to serve the assessee afresh. The DCIT, Circle – 1(1), Hyderabad has filed his correspondence dated

ACIT, CIRCLE-1(1), HYD, HYDERABAD vs. ALLURI KRISHNA REDDY, HYD, HYDERABAD

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

delay is condoned therefore. 3. We make it clear that the file notings right from 05.10.2015 onwards indicate the assessee’s counsel name but nobody has represented him since 09.05.2018. These appeals had been fixed on 03.09.2021 wherein we had directed the department to serve the assessee afresh. The DCIT, Circle – 1(1), Hyderabad has filed his correspondence dated